New research by Cullen International shows which among the 19 European countries surveyed have proposed or adopted specific taxes on digital services (DSTs).
As of May 2025, Austria, France, Italy, Spain and the UK have introduced their own national DSTs, following a similar approach to the failed EU DST.
Belgium and Poland are currently discussing the introduction of national DSTs.
In 2018 the European Commission proposed a digital services tax (DST) of 3% of the revenues generated from certain digital services in each EU member state. However, member states failed to agree on the EU DST.
At international level, instead, the Organisation for Economic Cooperation and Development (OECD) global agreement on the reform of the international tax system of October 2021 foresaw the removal of existing DSTs. The multilateral convention implementing the global agreement was expected to be finalised by June 2024. However, negotiations are still ongoing.
For more information and access to the full benchmark, please click on “Access the full content” - or on “Request Access”, in case you are not subscribed to our European Digital Economy service.
more news
20 May 26
Spectrum sharing in Europe
Spectrum is a scarce resource and can be used more efficiently when multiple users agree to share it. Cullen International designed two new benchmarks that examine the regulation and practice of spectrum sharing in 21 European countries.
13 May 26
Protection of minors: national rules to protect minors from exposure to pornographic content in Europe
Our latest benchmark shows the initiatives proposed or in place in selected European countries to control or restrict the exposure of minors to online pornographic content.
12 May 26
Some EU member states pre-empt EU level small parcel handling fee
Our new benchmark shows whether EU member states are applying a specific small parcel handling fee, compares fee levels, the legal basis, collection mechanisms, and implementation status.